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1. Create two scenarios as follows to compare the costs of hiring fitness instructors with those for hiring certified personal trainers while increasing the number of hours provided:
   1. In the Scenario Manager, add two scenarios using the data shown in bold in Table 1 below.
   2. The changing cells for both scenarios are the nonadjacent cells C4, C11, and C14.
   3. Close the Scenario Manager without showing any of the scenarios
   4. 

A1 fc A B D E F G 1 Ferguson Fitness - Consulting 2 3 4 Hours Sales Hours Sold Price Per Hour Total Sales 5 $ 1.200 80.00 96,000.00 6 7 8 Expenses Variable Expenses Hours Contracted Variable Cost Per Hour Total Variable Costs Fixed Expenses Total Fixed Cost Expenses - Total Total Expense Per Hour 1,200 1,500 1,400 1,300 1,200 1,100 1,000 900 800 Consulting - Break-Even Analysis Total Sales Total Expenses 96.000 93,700 120,000 109,000 112,000 103,900 104,000 98,800 96.000 93,700 88,000 88,600 80,000 83,500 72.000 78,400 64,000 73,300 56,000 68,200 1,200 51.00 61,200.00 $ $ 700 $ 32,500.00 93,700.00 78.08 $ Profit $ 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Total Sales Total Expenses Gross Profit $ $ 96,000.00 93,700.00 2,300.00 $ Break-Even Analysis Price Per Hour Cost Per Hour Hours Contracted Gross Profit $ 80.00 78.08 1,200 2,300.00 33 34 A1 fc A B D E F G 1 Ferguson Fitness - Consulting 2 3 4 Hours Sales Hours Sold Price Per Hour Total Sales 5 $ 1.200 80.00 96,000.00 6 7 8 Expenses Variable Expenses Hours Contracted Variable Cost Per Hour Total Variable Costs Fixed Expenses Total Fixed Cost Expenses - Total Total Expense Per Hour 1,200 1,500 1,400 1,300 1,200 1,100 1,000 900 800 Consulting - Break-Even Analysis Total Sales Total Expenses 96.000 93,700 120,000 109,000 112,000 103,900 104,000 98,800 96.000 93,700 88,000 88,600 80,000 83,500 72.000 78,400 64,000 73,300 56,000 68,200 1,200 51.00 61,200.00 $ $ 700 $ 32,500.00 93,700.00 78.08 $ Profit $ 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Total Sales Total Expenses Gross Profit $ $ 96,000.00 93,700.00 2,300.00 $ Break-Even Analysis Price Per Hour Cost Per Hour Hours Contracted Gross Profit $ 80.00 78.08 1,200 2,300.00 33 34